现如今的会计核算工作基本普遍存在同样的现象,就是一家事业单位拥有两种核算主体,将执行制度和编制报表制成两套,这样的现象主要是由于分离核算模式一直以来在我国多年会计工作以来一直被事业单位的基建会计运用,对于财务监督来说存在一定的阻碍,进而使事业单位的会计工作和基建会计工作采用分立的核算模式。本文主要探究事业摊位基建会计和事业会计的合并核算模式。 Nowadays accounting practice is basically the same phenomenon, that is, a business unit has two accounting subjects, the implementation of the system and the preparation of statements made of two sets, this phenomenon is mainly due to the separation of accounting mode has been in our country for many years accounting work Has been the institution of infrastructure accounting applications, there are some obstacles for the financial supervision, and thus make the accounting unit of public institutions and accounting work using separate accounting model. This article mainly explores the accounting mode of the accounting and business accounting of the business booth.